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Article
Publication date: 5 January 2015

Rainer Lenz and Ulrich Hahn

The purpose of this paper is to provide a synopsis of what academic literature says about internal audit (IA) effectiveness ten years after Bailey et al. (2003) presented…

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Abstract

Purpose

The purpose of this paper is to provide a synopsis of what academic literature says about internal audit (IA) effectiveness ten years after Bailey et al. (2003) presented research opportunities in IA. A new set of research questions that may help to bring the best out of IA is proposed.

Design/methodology/approach

Empirical studies based on internal auditors’ self-assessments (“inside-out”) and empirical studies based on other stakeholders’ perspectives (“outside-in”) are reviewed through an “effectiveness lens”. The “outside-in” perspective is regarded as particularly valuable.

Findings

First, common themes in the empirical literature are identified. Second, the main threads into a model comprising macro and micro factors that influence IA effectiveness are synthesized. Third, promising future research paths that may enhance IA's value proposition were derived.

Practical implications

The “outside-in” perspective indicates a disposition to stakeholders’ disappointment in IA: IA is either running a risk of marginalization (IIA, 2013; PWC, 2013) or has to embrace the challenge to emerge as a recognized and stronger profession. The suggested research agenda identifies empirical research threads that can help IA practitioners to make a difference for their organization, be recognized, respected and trusted and help the IA profession in its pursuit of creating a unique identity. This paper wishes to motivate researchers to explore innovative research strategies and probe new theories, as well as benefit from cross-fertilization with other research streams.

Originality/value

This paper summarizes the state of research on IA effectiveness and proposes a guide for future IA research. It provides pointed questions that may further advance the understanding of what constitutes IA and how IA can enhance its value proposition.

Details

Managerial Auditing Journal, vol. 30 no. 1
Type: Research Article
ISSN: 0268-6902

Keywords

Content available
Article
Publication date: 5 January 2015

Gerrit Sarens

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590

Abstract

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Managerial Auditing Journal, vol. 30 no. 1
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 January 1990

Charles W. Bailey

A multimedia computer system is one that can create, import, integrate, store, retrieve, edit, and delete two or more types of media materials in digital form, such as…

Abstract

A multimedia computer system is one that can create, import, integrate, store, retrieve, edit, and delete two or more types of media materials in digital form, such as audio, image, full‐motion video, and text information. This paper surveys four possible types of multimedia computer systems: hypermedia, multimedia database, multimedia message, and virtual reality systems. The primary focus is on advanced multimedia systems development projects and theoretical efforts that suggest long‐term trends in this increasingly important area.

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Library Hi Tech, vol. 8 no. 1
Type: Research Article
ISSN: 0737-8831

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Article
Publication date: 10 October 2016

Fazel Ansari, Madjid Fathi and Ulrich Seidenberg

The purpose of this paper is to investigate the use of problem-solving approaches in maintenance cost management (MCM). In particular, the paper aims to examine…

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1224

Abstract

Purpose

The purpose of this paper is to investigate the use of problem-solving approaches in maintenance cost management (MCM). In particular, the paper aims to examine characteristics of MCM models and to identify patterns for classification of problem-solving approaches.

Design/methodology/approach

This paper reflects an extensive and detailed literature survey of 68 (quantitative or qualitative) cost models within the scope of MCM published in the period from 1969 to 2013. The reviewed papers have been critically examined and classified based on implementing a morphological analysis which employs eight criteria and associated expressions. In addition, the survey identified two main perspectives of problem solving: first, synoptic/incremental and second, heuristics/meta-heuristics.

Findings

The literature survey revealed the patterns for classification of the MCM models, especially the characteristics of the models for problem-solving in association with the type of modeling, focus of purpose, extent and scope of application, and reaction and dynamics of parameters. Majority of the surveyed approaches is mathematical, respectively, synoptic. Incremental approaches are much less and only few are combined (i.e. synoptic and incremental). A set of features is identified for proper classification, selection, and coexistence of the two approaches.

Research limitations/implications

This paper provides a basis for further study of heuristic and meta-heuristic approaches to problem-solving. Especially the coexistence of heuristic, synoptic, and incremental approaches needs to be further investigated.

Practical implications

The detected dominance of synoptic approaches in literature – especially in the case of specific application areas – contrasts to some extent to the needs of maintenance managers in practice. Hence the findings of this paper particularly address the need for further investigation on combining problem-solving approaches for improving planning, monitoring, and controlling phases of MCM. Continuous improvement of MCM, especially problem-solving and decision-making activities, is tailored to the use of maintenance knowledge assets. In particular, maintenance management systems and processes are knowledge driven. Thus, combining problem-solving approaches with knowledge management methods is of interest, especially for continuous learning from past experiences in MCM.

Originality/value

This paper provides a unique study of 68 problem-solving approaches in MCM, based on a morphological analysis. Hence suitable criteria and their expressions are provided. The paper reveals the opportunities for further interdisciplinary research in the maintenance cost life cycle.

Details

Journal of Quality in Maintenance Engineering, vol. 22 no. 4
Type: Research Article
ISSN: 1355-2511

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Article
Publication date: 10 May 2011

Rüdiger Hahn

For many years, the content and applicability of various forms of corporate responsibility (CR) for issues in the domain of sustainable development have been discussed…

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1072

Abstract

Purpose

For many years, the content and applicability of various forms of corporate responsibility (CR) for issues in the domain of sustainable development have been discussed within business and society. At times, both concepts are somehow connected to each other but so far they have not been put into a truly holistic and mutual perspective. The purpose of this paper is to introduce a normative concept integrating both aspects into holistic management thinking.

Design/methodology/approach

First, an interdisciplinary ethical reasoning for CR and sustainable development will be given based on the fundamental work of Kant, Rawls, Margalit and others. Based on these lines of thought, both concepts will be integrated into an advanced two‐stage approach of responsibilities to overcome possible shortcomings of an isolated analysis (and application) of either of the two.

Findings

The paper provides an initial normative ethical reasoning why CR and sustainable development should be integrated into holistic management thinking. It discusses CRs for an enabling framework of sustainable development on grounds of a two‐stage approach of integrative responsibilities.

Social implications

The paper will encourage thought leaders in business and society to integrate the goals of sustainable development into management thinking.

Originality/value

Instead of mutually advancing each other, sustainable development and CR so far have not been put into a truly holistic perspective, which potentially limits the significance of both concepts. The paper fills this gap and seeks to overcome these limitations. It offers an inclusive approach to management thinking which combines the micro perspective of businesses with the macro perspective of society.

Details

Journal of Global Responsibility, vol. 2 no. 1
Type: Research Article
ISSN: 2041-2568

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Article
Publication date: 28 July 2021

Ulrich Lichtenthaler

This paper aims to underscore major opportunities for shared value innovation based on data management efficiency, which has often been overlooked so far. By integrating…

Abstract

Purpose

This paper aims to underscore major opportunities for shared value innovation based on data management efficiency, which has often been overlooked so far. By integrating prior research about digital transformation, shared value creation, entrepreneurial marketing and the innovation-based view of firm performance, it addresses a major gap in the literature.

Design/methodology/approach

The innovation-based arguments illustrate how efficient data management may lead to different types of innovation, which provide opportunities for growth and efficiency gains after the coronavirus pandemic.

Findings

Many companies’ digitalization programs have concentrated on strengthening the efficiency of current business processes. Thus, these initiatives have contributed to the efficiency of traditional analog activities by using data and smart algorithms. In contrast, the efficiency of the underlying data management was largely neglected, but the COVID-19 pandemic has highlighted its importance. To overcome the limited emphasis on sustainability and efficiency in the digital context, this paper focuses on data management efficiency. After detailing this concept, it is linked to the growing literature about creating shared value, and a process segmentation for implementing shared value innovations in the field of digital efficiency is developed.

Originality/value

The paper extends research into digital transformation by emphasizing that the distinction of effectiveness and efficiency is as relevant in the digital context as in the traditional analog environment. It further provides new insights into creating shared value because it increases the awareness of researchers and managers to consider data management efficiency as a basis for shared value innovation with positive effects on the triple bottom line. The paper also contributes to entrepreneurial marketing research because data management efficiency provides significant opportunities for entrepreneurs, startup firms and innovators in established organizations to develop entirely new markets based on new services, solutions and business models. Finally, the paper deepens the understanding of the innovation-based view of firm performance.

Details

Management Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8269

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Article
Publication date: 13 August 2021

Ulrich Lichtenthaler

This paper is a step toward a sustainability-based view of firm performance, which focuses on how companies may achieve and maintain a competitive advantage in a circular…

Abstract

Purpose

This paper is a step toward a sustainability-based view of firm performance, which focuses on how companies may achieve and maintain a competitive advantage in a circular economy that is increasingly dominated by sustainability.

Design/methodology/approach

This is a conceptual research paper, which provides a coherent basis for the diverse literature about sustainability, corporate social responsibility, creating shared value, shared value innovation, sustainable design and the United Nations’ Sustainable Development Goals.

Findings

The paper complements extant reviews and dynamic frameworks, such as the natural resource-based view and the innovation-based approach, to understand how firms may profit from sustainability in their business ecosystems with multiple stakeholders concerning the triple bottom line beyond financial performance. A firm’s sustainability architecture at multiple organizational levels includes interdependent components reflecting environmental, social and economic sustainability, which enable firms to achieve more value and/or do less harm. The intertemporal renewal of this architecture and its interdependencies with non-sustainability components highlight the dynamics of sustainability transformations for understanding the sustainability–performance relationship.

Originality/value

This paper contributes to sustainability research by developing a conceptual framework, which may be a basis for integrating the variety of management-related sustainability research. It further adds to research into competitive advantage by clarifying how firms may profit from sustainability. Moreover, the conceptual framework contributes to business ecosystem research because it considers internal factors in an organization as well as external factors in a firm’s environment. Finally, this paper offers new insights into strategy dynamics because the intertemporal perspective of changing a firm’s sustainability architecture underscores the need for continuous sustainability transformations.

Details

Journal of Strategy and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-425X

Keywords

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Book part
Publication date: 29 November 2019

Dieter Pfister

Brand theory and practice have remained quite two-dimensional to this day and focus on logos, corporate design, website design, etc. As with atmospheres, it was the sales…

Abstract

Brand theory and practice have remained quite two-dimensional to this day and focus on logos, corporate design, website design, etc. As with atmospheres, it was the sales room where the brand idea was spatialised early on. This chapter discusses how to spatialise brand theory and to connect it with the place atmosphere model. Moreover, the chapter works out how the bridge between the strategy of an organisation (company, hotel, destination, etc.), its brand personality and the strategy of spatial design can be built. The brand personality shows itself in the long-term handling of the eight W questions of the brand space strategy (Who, Where, Wherein, What, Whom, Way to, What for and Why).

Details

Atmospheric Turn in Culture and Tourism: Place, Design and Process Impacts on Customer Behaviour, Marketing and Branding
Type: Book
ISBN: 978-1-83867-070-2

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Book part
Publication date: 4 March 2021

Bruno Barreto de Góes, Masaaki Kotabe and José Mauricio Galli Geleilate

This study examines the diffusion process of corporate sustainability (CS) in the global automotive industry. It discusses the different roles played by the automakers, as…

Abstract

This study examines the diffusion process of corporate sustainability (CS) in the global automotive industry. It discusses the different roles played by the automakers, as the industry’s focal firms, in diffusing CS strategies throughout their respective supply networks. Studies have explained this phenomenon as being the result of the higher levels of stakeholder exposure faced by focal firms, which generate higher levels of supplier sustainability risk. In this context, the authors examine the effects of three network-related firm characteristics – resource dominance, resource substitutability, and network centrality – in determining the effectiveness of a firm in diffusing CS in its network. For that purpose, we present a theoretical framework from which we derive a set of hypotheses and test them on a sample of the global automotive supply network containing 10,726 firms linked by 45,044 inter-firm relationships. The results lend significant support to the argument that these network-related firm attributes are crucial mechanisms to the process of diffusion of CS strategies in a supply network, thus contributing to extant literatures in strategic management, international business, and sustainable supply chain management.

Details

The Multiple Dimensions of Institutional Complexity in International Business Research
Type: Book
ISBN: 978-1-80043-245-1

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Article
Publication date: 1 April 1995

John J. Doherty

This bibliography is intended as a guide for librarians, scholars, students, and interested amateurs. It suggests what books or media would be an invaluable starting…

Abstract

This bibliography is intended as a guide for librarians, scholars, students, and interested amateurs. It suggests what books or media would be an invaluable starting collection to understanding the Arthurian legend, which has been over a millennium in the making.

Details

Reference Services Review, vol. 23 no. 4
Type: Research Article
ISSN: 0090-7324

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